Minnesota

Sources disagree

More than one authority states this, and they do not state the same thing. Both are reproduced with the source each came from — deciding between them is yours, not ours.

Tax name

revenue.state.mn.us says tax name is Deed Tax, as of 2026-08-31.

The Deed Tax rate is 0.0033 of the net consideration. Hennepin and Ramsey counties have an additional Environmental Response Fund Tax of 0.0001 (ERF Tax).

https://www.revenue.state.mn.us/deed-tax-rate

revisor.mn.gov says tax name is deed tax, as of 2026-08-31.

287.21 IMPOSITION OF TAX; DETERMINATION OF TAX. § Subdivision 1.Determination of tax. (a) A tax is imposed on each deed or instrument by which any real property in this state is granted, assigned, transferred, or otherwise conveyed. The tax applies against the net consideration. For purposes of the tax, the conversion of a corporation to a limited liability company, a limited liability company to a corporation, a partnership to a limited partnership, a limited partnership to another limited partnership or other entity, or a similar conversion of one entity to another does not grant, assign, transfer, or convey real property. (b) The tax is determined in the following manner: (1) when transfers are made by instruments pursuant to (i) consolidations or mergers, or (ii) designated transfers, the tax is $1.65; (2) when there is no consideration or when the consideration, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, is $3,000 or less, the tax is $1.65; or (3) when the consideration, exclusive of the value of any lien or encumbrance remaining at the time of sale, exceeds $3,000, the tax is .0033 of the net consideration.

https://www.revisor.mn.gov/statutes/cite/287.21

State rate

revenue.state.mn.us says state rate is 0.0033 of the net consideration, as of 2026-08-31.

The Deed Tax rate is 0.0033 of the net consideration. Hennepin and Ramsey counties have an additional Environmental Response Fund Tax of 0.0001 (ERF Tax).

https://www.revenue.state.mn.us/deed-tax-rate

revisor.mn.gov says state rate is when the consideration, exclusive of the value of any lien or encumbrance remaining at the time of sale, exceeds $3,000, the tax is .0033 of the net consideration, as of 2026-08-31.

287.21 IMPOSITION OF TAX; DETERMINATION OF TAX. § Subdivision 1.Determination of tax. (a) A tax is imposed on each deed or instrument by which any real property in this state is granted, assigned, transferred, or otherwise conveyed. The tax applies against the net consideration. For purposes of the tax, the conversion of a corporation to a limited liability company, a limited liability company to a corporation, a partnership to a limited partnership, a limited partnership to another limited partnership or other entity, or a similar conversion of one entity to another does not grant, assign, transfer, or convey real property. (b) The tax is determined in the following manner: (1) when transfers are made by instruments pursuant to (i) consolidations or mergers, or (ii) designated transfers, the tax is $1.65; (2) when there is no consideration or when the consideration, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, is $3,000 or less, the tax is $1.65; or (3) when the consideration, exclusive of the value of any lien or encumbrance remaining at the time of sale, exceeds $3,000, the tax is .0033 of the net consideration.

https://www.revisor.mn.gov/statutes/cite/287.21

Citation

revenue.state.mn.us says citation is Minnesota Statute 287.21 subdivision 1[d], as of 2026-08-31.

The Deed Tax rate is 0.0033 of the net consideration. Hennepin and Ramsey counties have an additional Environmental Response Fund Tax of 0.0001 (ERF Tax).

https://www.revenue.state.mn.us/deed-tax-rate

revisor.mn.gov says citation is 287.21 IMPOSITION OF TAX; DETERMINATION OF TAX., as of 2026-08-31.

287.21 IMPOSITION OF TAX; DETERMINATION OF TAX. § Subdivision 1.Determination of tax. (a) A tax is imposed on each deed or instrument by which any real property in this state is granted, assigned, transferred, or otherwise conveyed. The tax applies against the net consideration. For purposes of the tax, the conversion of a corporation to a limited liability company, a limited liability company to a corporation, a partnership to a limited partnership, a limited partnership to another limited partnership or other entity, or a similar conversion of one entity to another does not grant, assign, transfer, or convey real property. (b) The tax is determined in the following manner: (1) when transfers are made by instruments pursuant to (i) consolidations or mergers, or (ii) designated transfers, the tax is $1.65; (2) when there is no consideration or when the consideration, exclusive of the value of any lien or encumbrance remaining thereon at the time of sale, is $3,000 or less, the tax is $1.65; or (3) when the consideration, exclusive of the value of any lien or encumbrance remaining at the time of sale, exceeds $3,000, the tax is .0033 of the net consideration.

https://www.revisor.mn.gov/statutes/cite/287.21